These return documents are generated through certified invoicing systems, include all key details (like receipt numbers and QR codes), and ensure compliance with Ghana Revenue Authority (GRA) rules. The system supports both online and offline modes, allowing provisional QR code issuance during outages, with automatic tax calculation and real-time updates to the GRA.
How to record returns inside the Ghana fiscalization system?
Public
Ghana
Author: Tara Nedeljković
Category:
Fiscal subject related
Views:
28
Content accuracy validation date:
30.04.2025
Content accuracy validation time:
08:17h
In Ghana, handling returns under the E-VAT system involves generating return documents in a standardized format (for cases of customer refunds, i.e., return transactions need to be recorded) as similar to the original sales receipts. These return documents are required to include specific references to the original transactions, and the information must align with the Ghana Revenue Authority (GRA)’s fiscal rules.
Returns are managed through the E-VAT system, which sets requirements for standardized documentation for return transactions. Each return receipt needs to reference the original transaction, maintaining consistency with fiscal regulations. These documents are processed using certified invoicing systems, ensuring that all details, such as invoice/receipt numbers, item specifics, and timestamps, are accurately recorded. If a return is made, the system generates a document in the same format as the original receipt, including the required QR code as an element necessary for verification.
As a reminder, the e-VAT system integrates directly with the Ghana Revenue Authority’s backend to ensure real-time data exchange. In cases where the E-VAT service is temporarily unavailable, businesses can switch to an offline mode, generating provisional QR codes that are later updated once connectivity is restored. This dual-mode functionality ensures continuous compliance, even during technical disruptions.
The software's integration enables automatic tax calculations and real-time updates to the GRA, enhancing oversight and minimizing non-compliance.
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